Purpose – This paper sets out the reasons for putting together a special issue of the Journal on Qualitative Research in Finance , discussing the pedigree of the approach, and outlining the articles contained therein. Design/methodology/approach – The approach adopted in this paper involves...

Purpose The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed companies in constraining their carbon emissions. Design/methodology/approach Semi-structured interviews are conducted with...

Purpose This study aims to explore how large Australian companies in emission intensive industries perceived the introduction of the Carbon Tax as an approach to carbon emissions regulation and as a tool for accountability. It also investigates the influence of perceptions of the new tax on the...